IMPLEMENTASI PENGHITUNGAN HPP DAN KEMASAN RAMAH LINGKUNGAN PADA USAHA MIKRO

Jati Handayani, Muhammad Rois, Hartono Hartono, Lardin Korawijayanti, Siti Arbainah, Maria Theresia Heni Widyarti, Nikmatuniayah Nikmatuniayah, Rikawati Rikawati, Zulaika Putri Rokhimah, Septian Yudha Kusuma

Abstract


The COVID-19 pandemic has made the Tik Tok Chicken Micro Business sales drop very sharply by up to 70 percent. With limited knowledge of entrepreneurial management in the fields of finance, production and marketing, efforts to bounce back from adversity can be pursued through various alternatives according to urgent needs. Based on the results of field observations and direct interviews with objects and FGDs, it was found that the Tik Tok Chicken Restaurant was confused about determining the cost of production with new packaging, promotional facilities were not representative and there were damaged production equipment that could disrupt the production process when market conditions returned to normal. Based on this, it can be formulated that the provision of training and assistance in the implementation of calculating the cost of production, packaging of environmentally friendly products, marketing and production needs to be immediately realized in the Tik Tok Micro Chicken Business. To get better results, monev is also needed.

Keywords


Micro Enterprises; Cost of Production; Eco Friendly Packaging

Full Text:

PDF

References


Arbainah, S. (2016). Strategi Pengembangan Usaha Industri Mikro Pengolahan Makanan Ringan Desa Wisata Jambearum Kabupaten Kendal. Hasil Penelitian Tidak di Pulikasikan. P3M. Polines.

Wahyudi, E.N, Utomo, A.P, Mariana, N. (2019). Pengelompokan Jenis Usaha Umkm Kota Semarang Dalam Rangka Proses Pembinaan Dan Pendampingan Untuk Pengembangan Usaha Dengan Teknik Data Mining. Jurnal Dinamik, 24(1) Hal 13-20.

Profil Kecamatan Tembalang http://kectembalang.semarangkota.go.id/geografis-penduduk diakses tanggal 26 maret 2019 pkl 10.00 wib.

Undang Undang Nomor 20 Tahun 2008 Tentang Usaha Mikro, Kecil dan Menengah.

Supriyono. (2013). Akuntansi Biaya dan Penentuan Harga Pokok. Edisi Kedua. Yogyakarta: BPEF

Hansen, Don R. dan Maryanne M. Mowen. (2019). Akuntansi manajerial, edisi 8 buku 1. Jakarta: Salemba Empat.

Mulyadi. (2016). Akuntansi Biaya. Yogyakarta: UPP-STIM YKPN

Fadli, I.N, Ramayanti, R. (2020). Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing (Studi Kasus pada UKM Digital Printing Prabu). Jurnal Akuntansi, 7(2). http://dx.doi.org/10.30656/jak.v7i2.2211


Refbacks

  • There are currently no refbacks.
slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor